Your home may be your biggest asset, but 1031 exchanges are for investment property, not primary residences. Homeowners have Section 121 instead. So when does a 1031 still work?
Here is where the lines blur: converting a residence into a rental, the two-out-of-five-year rules, and the fact patterns where a 1031 exchange can still apply.

How do DST distributions work? Learn where the income comes from, how often it is paid, how it is taxed, and why distributions are never guaranteed.

Most DST offerings set minimum investments between $25,000 and $100,000. That number shapes how many properties you can diversify across in a single exchange.
Here is what drives DST minimums, how they compare to buying property directly, and how to plan your allocation across one or more offerings before you commit.

Touch your sale proceeds, even briefly, and your 1031 exchange is dead. That is the constructive receipt rule, and it is stricter than most investors expect.
Here is how constructive receipt works, why the qualified intermediary exists, the common mistakes that accidentally trigger it, and how to stay on the right side of the rule.

The seven deadly sins of DSTs are the IRS restrictions from Revenue Ruling 2004-86 that limit what a Delaware Statutory Trust can do. Here is what 1031 investors should understand before exchanging into one.

TIC vs. DST for a 1031 exchange: how tenants-in-common and Delaware Statutory Trust ownership differ on control, financing, minimums, and passivity.

DSTs and REITs both offer passive real estate exposure, but only one of them qualifies as 1031 replacement property. Confusing the two can wreck an exchange.
Here is how DSTs and REITs differ for 1031 purposes, why REIT shares are not like-kind property, where the 721 UPREIT fits in, and what to ask before you invest.

Bonus depreciation is back at 100 percent, and it changes the math on DSTs and 1031 exchanges. Bigger first-year deductions are on the table again.
Here is how 100 percent bonus depreciation works with DST investments, what it means for your exchange timeline, the limits to watch, and how to model the benefit.

A 721 exchange lets DST investors contribute their interests to a REIT operating partnership tax-free. It is the most common exit path out of a DST.
Here is how the 721 UPREIT transaction works, when sponsors offer it, the tradeoffs to weigh before you contribute your DST interest, and the tax forms involved.

The oldest trick in the 1031 playbook: keep deferring gains for life, then let your heirs receive a stepped-up basis and erase them entirely.

The 2025 tax law kept Section 1031 intact for real estate. Investors who feared the exchange was on the chopping block can breathe easier for now.
Here is what the 2025 tax law changed, what it left alone, what it means for your next 1031 exchange or DST investment, and where to watch for future proposals.

In a 1031 exchange, you must replace the value you sold, including any debt paid off, with new debt or added cash — or trigger taxable boot. Here’s how the mortgage replacement rule works, with a clear example.

Pulling some cash out of your exchange feels harmless. The tax math on that boot often says otherwise.

Vacation homes can qualify for 1031 treatment, but only if you meet the IRS’s personal-use and rental-day safe harbor. Here’s the math.

A federal 1031 exchange doesn’t always mean you’re off the hook at the state level. A handful of states track deferred gain and tax it back later.

Most investors know the three-property rule. Fewer know the 200% and 95% rules, and when each one actually works in your favor.